Members' perspective on management accounting in credit unions in Riobamba, Ecuador
Abstract
The research focused on the opinion of credit union (COAC) members in Riobamba, Ecuador, about the possible adoption of management accounting and corporate governance practices. A mixed approach combining primary and secondary data sources was used. During the empirical phase, semi-structured interviews were conducted with all active COAC partners in April and May 2021. The findings revealed that partners are highly educated, but mostly lack experience in managerial or supervisory positions. Although information is provided to partners as required by regulations, most of them agree that management accounting should be adopted in Riobamba's COACs to improve understanding of results
References
Ameen, A., Ahmed, M. & Abd Hafez, M. (2018). The impact of management accounting and how it can be implemented into the organizational culture. Dutch Journal of Finance and Management, 2(1), 02. https://www.djfm-journal.com/download/the-impact-of-management-accounting-and-how-it-can-be-implemented-into-the-organizational-culture.pdf
Blanco, M., Hernández, M. y Aibar, B. (2009). El buen gobierno corporativo y los requerimientos informativos sobre los sistemas de control interno y riesgos: análisis de la regulación española y portuguesa en relación a otros referentes. Tékhne. Revista de Estudios Politécnicos, 7(12), 75-97.
Escobar, B., González, J., & Lobo, A. (2003). Contabilidad de Gestión y procesos de concentración empresarial: Repercusiones organizativas y sociales de las fusiones y adquisiciones. Revista iberoamericana de contabilidad de gestión, 1(1), 199-225. https://dialnet.unirioja.es/servlet/articulo?codigo=765480&orden=128480&info=link
Facin, C., Barrachina, M. & Ripoll, V. (2008). Paradigmas de investigación en contabilidad de gestión. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 13(1). https://www.e-publicacoes.uerj.br/rcmccuerj/article/view/5557/4039
Feliu, V., Enguix, R., & Enguix, L. (2016). Teorías y metodologías internacionales de investigación en control de gestión. Revista iberoamericana de contabilidad de gestión, XIV, 27, 1-22. http://www.observatorio-iberoamericano.org/ricg/n_27/vicente_ruben_luis.pdf
Georgieva, K. (2020). Financial inclusion and cybersecurity in the digital age. (Virtual Conference on Financial Inclusion and Cybersecurity. Washington: IMF: Recuperado de https://www.imf.org/en/News/Articles/2020/12/10/sp121020-financial-inclusion-and-cybersecurity-in-the-digital-age
Heaton, H., Herbert, L., Kell, G. W., Warner, G.S., Zlatkovich, C. T. y Wyatt, A. R. (1959). Report of Committee on Professional Education in Accounting. The Accounting Review, 34(2), 195-199. https://www.jstor.org/stable/241956
Hernández Sampieri, R., Fernández Collado, C. & Baptista Lucio, M. del P. (2014). Metodología de la investigación. (6a. ed.). México D.F., México: McGraw Hill.
Hopper, T., & Powell, A. (1985). Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions. Journal of management Studies, 22(5), 429-465. https://d1wqtxts1xzle7.cloudfront.net/48959180/acassumptionsjms-libre.pdf?1474291221=&response-content-disposition=inline%3B+filename%3DMAKING_SENSE_OF_RESEARCH_INTO_THE_ORGANI.pdf&Expires=1703725031&Signature=QPJ9-kPYZCectul7qvrTcQJZYP6USYuzLiJWAlsFcp5g8mvpopHt7pH0xh4diFs752Jwo2U0dOkySM5ai0RHhGn7ujg6qU3wxpZHUniN0McKUj6Soufa3dLfKHK~cW2jGLHLeQOtsqAl8QqWdejC2TgX-km7NdSwHFtNnw2KE4j18QR0-XHR1jahQ1jmY1Yp1eGaGXMvcGMSiOWyyAju6hMOBlLXnVgMHfz3QSFkwC0ymKC9WCY9DrzAI4dRR0DJIKDLGTuT8FY-cCtlBugpY0e0q~lrOR4VqC35Ll5YH0ZyjAGIDtujlVkcSCc5DDD36-trgqqpA9oR1S3gBra8Tg__&Key-Pair-Id=APKAJLOHF5GGSLRBV4ZA
Hopper, T., Tsamenyi, M., Uddin, S. & Wickramasinghe, D. (2011). Management accounting in less developed countries: What is known and needs knowing. Accounting, Auditing & Accountability Journal, 22(3), 469-514. https://doi.org/10.1108/09513570910945697
Modell, S. (2015). Theoretical triangulation and pluralism in accounting research: a critical realist critique. Accounting, Auditing & Accountability Journal, 28(7), 1138-1150. https://www.emerald.com/insight/content/doi/10.1108/AAAJ-10-2014-1841/full/html
Organización para Cooperación y Desarrollo Económico. (2016). Principios de gobierno corporativo de la OCDE y del G20. Paris: OCDE. https://www.oecd.org/daf/ca/corporategovernanceprinciples/37191543.pdf
Presidencia de la República del Ecuador. (2011). Ley orgánica de la economía popular y solidaria y del sector financiero popular y solidario. Registro Oficial N. 444. https://www.oas.org/juridico/pdfs/mesicic4_ecu_econ.pdf
Presidencia de la República del Ecuador. (2020). Reglamento general de Ley orgánica economía popular y solidaria. Decreto Ejecutivo 1061, Registro Oficial Suplemento N. 648. https://www.seps.gob.ec/wp-content/uploads/Reglamento-General-de-la-Ley-Organica-de-Economia-Popular-y-Solidaria.pdf
Soldevila, P. (2004). La contabilidad de gestión en las organizaciones sin ánimo de lucro (No. 7). Univ Pontifica Comillas. https://books.google.es/books?hl=es&lr=&id=FeTwCSo6WIsC&oi=fnd&pg=PA1&dq=Contabilidad+de+gesti%C3%B3n+en+las+entidades+sin+fines+de+lucro.+&ots=eU9NayTePK&sig=DSFOUQ0ZLcIQm8Gb8nbucOoU3Kk#v=onepage&q=Contabilidad%20de%20gesti%C3%B3n%20en%20las%20entidades%20sin%20fines%20de%20lucro.&f=false
